The 2026 instruction update
The IRS Instructions for Form 2290 (Rev. July 2026) cover the tax year July 1, 2026 to June 30, 2027. Electronic filing is required for each return reporting and paying tax on 25 or more vehicles.
Per-truck HVUT tax amounts are unchanged. Vehicles weighing 55,000 lbs in taxable gross weight pay $100 annually. Each 1,000-lb increment above 55,000 adds $22, capped at $550 for vehicles over 75,000 lbs.
Filing logistics
Form 2290 is due by August 31, 2026 for vehicles first used in July. Trucks first used after July are due the last day of the month following the first-use month - a truck first used September 4, 2026 is due October 31, 2026, which falls on a Saturday, so the return can be filed on the next business day, November 2, 2026.
Late filing and late payment can trigger penalties under 26 USC §6651 (4.5% of the unpaid tax per month for up to 5 months, capped at 22.5%, for failure to file, plus 0.5% per month for failure to pay), plus interest. The IRS HVUT page is at irs.gov/forms-pubs/about-form-2290.
Source: IRS, Instructions for Form 2290 (Rev. July 2026): https://www.irs.gov/instructions/i2290